Miscellaneous costs

New methods and products are constantly being developed in the chemical industries. These accomplishments are brought about by emphasis on research and development. Research and development costs include salaries and wages for all personnel directly connected with this type of work, fixed and operating expenses for all machinery and equipment involved, costs for materials and supplies, direct overhead expenses, and miscellaneous costs. In the chemical industry, these costs amount to about 2 to 5 percent of every sales dollar. 

Inventory and storage charges may be neglected. If necessary, the plant can be operated 24 h per day for 300 days per year. The annual production is 1 million kg of product. At this capacity, raw-material and miscellaneous costs, other than those already mentioned, amount to 260,000 per year. Determine the cycle time for conditions of minimum total cost per year. 

Miscellaneous costs (salaries, labor, office expenses, lab supplies, maintenance, repairs, communication, sales, silver catalyst replacement, etc.) amount to 360,000 per year. 

Finally, there are miscellaneous costs such as the provision of a ladder, platform, and an adequate foundation. These proved to be expressible in the form... 

The Japan Synthetic Rubber Co. installation at Chiba illustrates costs of a second type of application. During its first 10 mo of operation, its operating costs were broken down as follows 50% for interest and carrying charges, 15% for steam, 10% for electric power, 10% for caustic soda consumption, and 15% for labor and miscellaneous costs. 

The miscellaneous costs might include regular maintenance of the RFID readers or replacement of damaged tags or antennas. 

The factor of 3 applied to the annual salary is to include miscellaneous costs for the employee from the company. It should be noted that the fixed cost will remain the same regardless of amount of steam generation. In contrast, the variable cost reflects the amount of steam generation. Based on equation (17.1) and the data in Table 17.1, the variable cost can be calculated as... 

Even more hidden costs are the additional 1 to 3 that will be spent for uninsured miscellaneous costs. These can include the following ... 

Finally, miscellaneous costs still have to be considered ... 

Costs for administration. Includi salaries, other ad-mini St ration, buitding, and other related activities. Costs of sales and marketing required to sell chemical pixrducts- Includes s,ilarics and other miscellaneous costs. 

Miscellaneous costs Ex-gratia payments, perhaps to a widow, replacement... 

Miscellaneous costs The final component of holding cost deals with a nnmber of other relatively small costs. These costs include theft, security, damage, tax, and additional insurance charges that are incurred. Once again, it is important to estimate the inCTemental change in these costs on changing cycle inventory. 

Smelter operating costs can be divided into three main components raw material costs, conversion (or processing) costs and miscellaneous costs. The latter covers such things as by-product credits, refined metal transport costs and depreciation. 

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